ACT payroll tax (≥$2M threshold, 6.85%)
ACT payroll tax on monthly + annual cycle.
highcurrentmonthly
Who must comply
Employers paying ACT wages above threshold.
What triggers it
Wages > threshold.
When due
Monthly by 7th + annual reconciliation by 21 July.
Evidence required
Payroll tax returns + wage breakdown.
Max penalty
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Summary
Payroll Tax Act 2011 (ACT). Threshold $2M annual wages; rate 6.85%. Mental health levy expected. Monthly + annual returns.
Enforced by
Topics
taxpayroll-taxact
Related obligations
- ACTPay ACT payroll tax when threshold metACT: 6.85% rate on Australian wages above the $2M tax-free threshold (FY26).
- TASTas payroll tax (≥$1.25M threshold, 4-6.1%)Tasmania payroll tax tiered.
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
- NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
- WAPay Western Australian payroll tax when threshold metWA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.
Frequently asked questions
- Who must comply with ACT payroll tax (≥$2M threshold, 6.85%)?
- Employers paying ACT wages above threshold.
- What triggers ACT payroll tax (≥$2M threshold, 6.85%)?
- Wages > threshold.
- When is ACT payroll tax (≥$2M threshold, 6.85%) due?
- Monthly by 7th + annual reconciliation by 21 July.
- What evidence is required for ACT payroll tax (≥$2M threshold, 6.85%)?
- Payroll tax returns + wage breakdown.
Source: https://revenue.act.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.